45 IAC 12-8-6 Refund for tax paid on gasoline purchased or used for operating tractors used for agricultural purposes

Sec. 6. (a) A person is entitled to a gasoline tax refund for the operation of a tractor used for agricultural purposes if: (1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and (2) the farm tractor is operated by or for the purchaser for commercial use. (b) For purposes of this section, "tractor used for agricultural purposes" means a vehicle: (1) designed and used primarily as a farm implement for drawing farm machinery, including plows, mowing machines, harvesters, and other implements of agriculture; and (2) used on a farm, or, when using the public highways, in traveling from one (1) field or farm to another or to or from places of repairs.